UBL
TERMUniversal Business Language
XML-based business-document standard used for structured electronic documents, including electronic invoices in many e-invoicing frameworks.
Flagship reference
Global Fiscalisation Terminology Reference
A common language for fiscalisation, digital tax control, e-invoicing and e-reporting — built to make cross-jurisdiction discussion clearer and more precise.
144Jurisdictions
2867Terms
V1/2026Latest edition
Why the GFTR matters
Supporting a common language for global fiscalisation
Different jurisdictions use different terms for similar concepts. The GFTR brings clarity by providing consistent, evidence-based definitions and jurisdictional context — helping governments, tax authorities, businesses and technology providers communicate more effectively.
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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
UEN
TERMUnique Entity Number
Singapore entity identifier used by registered entities for interactions with government agencies and as the underlying business identifier for InvoiceNow Peppol addressing.
UF
TERMUnité de Facturation | Invoicing Unit
Invoicing unit used in Burkina Faso’s certified electronic invoicing architecture for issuing certified electronic invoices through the SECeF framework.
UF
TERMUnité de Facturation | Invoicing Unit
Type of electronic fiscal device used in the DRC Facture Normalisée framework for issuing standardised invoices.
UF
TERMUnité de Facturation | Invoicing Unit
Integrated invoicing unit in Niger’s SECeF architecture where the enterprise invoicing system and billing-control module are combined within one machine or device.
UF
TERMUnité de Facturation | Invoicing Unit
Component of the Beninese MECeF architecture consisting of an authorised invoicing unit or authorised invoicing software connected to a billing-control module.
UID
TERMUnternehmens-Identifikationsnummer | Business Identification Number
Standardised Swiss business identification number assigned to active enterprises in Switzerland and used across public-administration interactions, including VAT register identification.
UID
TERMUnique Identifier
Unique identifier assigned to a Secure Element and used in the certificate or identification structure of the Fiji VMS environment.
UID
TERMUnikátny identifikátor dokladu | Unique Receipt Identifier
Unique identifier of an eKasa cash-register document used for receipt verification and as a reference identifier in linked-document scenarios.
UID
TERMUmsatzsteuer-Identifikationsnummer | VAT Identification Number
Austrian VAT identification number assigned to companies registered for VAT and used for VAT-related business identification.
Who is it for
Who is it for
Governments & tax authorities
Useful for teams shaping fiscal policy, compliance architecture and regulatory communication.
Technology providers
Supports shared interpretation across product, compliance, implementation and commercial teams.
Researchers & analysts
Provides a reference point for comparative work, evidence synthesis and terminology alignment.
Associations & advisers
Helps explain country-specific language and reduce ambiguity in cross-border discussions.
How the GFTR supports work
How the GFTR supports work
Stronger cross-jurisdiction dialogue
Supports consistent understanding across different regulatory frameworks.
Better policy and implementation
Helps align discussions between governments, tax authorities and the private sector.
Practical, evidence-based definitions
Built from real-world systems and authoritative sources across jurisdictions.
A living reference
Regularly updated to reflect ongoing regulatory developments and emerging practices.